Tare on wool from
South America.

Lost or missing articles.

Protests.

Act Feb. 26, 1845.

Must be specified.

cent.-of sugar in boxes from other places than Cuba, the weighers to ascertain the actual tare, to the satisfaction of the collector of the port.

If the importer do not consent to the allowance of tare at such rates, collectors will require the tare, or weight, of the envelope or package, to be actually ascertained, by taking out the contents and weighing the cask or other envelope.

381. Tare on wool, imported from South America, will be adjusted as follows: when the invoice does not express the tare, and the article appears to have been bought for a given price per arroba "baled," no tare is to be allowed; but the gross weight returned by the proper officer is to be assumed as the dutiable quantity, and such additions to, or deductions from, the value declared on entry, are to be made accordingly, as the quantity exceeds or falls. short of the weight stated in the invoice.

382. Lost or missing articles, or packages, appearing on the invoice, not allowed for in the estimate of duties, unless shown by satisfactory proof not to have been originally laden on board, or lost, or destroyed, by accident, during the voyage.

383. Protest, in writing, against the rate of duty charged, as prescribed by the act of 26th February, 1845, is required in all cases of claim on importations made since the passage of that act.

In order to the allowance of a return of excess of duties claimed under the provisions of existing laws, and decisions of courts of the United States authorizing the return of duties paid, the certified statements transmitted by the collectors of the customs must show that the protest, prescribed by such laws or decisions of courts, and required by this Department, was duly made at or before the time of the payment of the duties, on each several importation mentioned in the said statements.

384. General protests against the exaction of duties are not admissible, the law requiring a protest to be made to the collector of the customs in writing, subscribed by the importer, or his duly authorized agent, at or before the payment of the duties, setting forth distinctly and specifically his objections to the payment of the duties demanded.

A general protest, it has been decided by the Department, in conformity with judicial decisions, made on any one importation, cannot be taken as extending and applying to future importations of a similar character.

must

carefully examine

385. Whenever any duties are offered to be paid under Collector protest, before receiving such duties, it will be proper that the grounds protests. the collector, personally, or by some competent officer, should carefully examine the protest presented; and if the objections raised to the payment grow out of informalities or irregularities in the examination, appraisement, liquidation, or other proceeding, on the part of the customs authorities, cause such further proceedings to be had, as shall, if practicable, cure the illegality or error protested against. Collectors are enjoined to carry this regulation faithfully into effect, as the existing practice of treating these protests as matters of form only, is believed to have defeated, to a great extent, the object of the law.

of

386. Protests are not to be written on the entry, but on Protest to be filed. a separate paper, to be marked with the number of the

entry to which it belongs, and kept in a proper file arranged for that purpose.

corded.

387. Whenever duties are paid under protest, collec- Protests to be retors of the customs will have the protest carefully and accurately copied at length in a record to be kept for that purpose, properly compared, verified, and certified as a correct copy by the officer, or officers, making such comparison-the number and date of entry, name of importer, vessel, and description of merchandise in regard to which the protest is made, to be duly stated on the record for the purpose of identification. This precaution is deemed necessary as well for the protection of the importer as the United States, in the event of the loss of the original protest by accident or otherwise.

388. No return of alleged excess of duties can be made, arising from the rate at which collectors estimate the values of foreign currencies, unless the duties are paid under due and sufficient protest.

to objections in

389. The importer, in his suit to recover duties paid Importer confined under protest, must be confined to such grounds of objec- protest.

tion to the payment as are distinctly and specifically set forth in the protest.

Lost Protest.

Duties paid with

out due protest,

390. On application for return of duties, when the protest has been lost, the collector will accompany his certified statement with proof of loss; and certify, also, that diligent search has been made for the original, and with a duly certified copy of the missing protest, as it stands on the record of protests, required by these regulations to be kept by collectors of the customs.

391. Duties exacted in accordance with the instructions lawfully exacted. of the Secretary of the Treasury, and not paid under due and sufficient protest, as prescribed by law, are legally exacted, and will not be refunded by the Department.

SECTION XVIII.

ABATEMENT OF DUTIES FOR DAMAGE DURING THE VOYAGE OF
IMPORTATION.

Proof to be made withiu ten working days.

"During the voyage" explained.

Damage

before

Voyage commenc'd

ART. 392. In pursuance of the 52d section of the general collection act of the 2d March, 1799, no abatement of duties on merchandise, on account of damage occurring during the voyage of importation, can be allowed, unless proof to ascertain such damage shall be lodged in the custom-house within ten working days after the landing of such merchandise.

393. The term "during the voyage" means after the vessel has started from the foreign port of exportation, and during the voyage to, and before her arrival at, her port of destination in the United States.

394. Where the article was damaged before the voyage not to be allowed. commenced, and this damage proceeded from rust, decay, dampness, or other cause, which may have rendered the merchandise unfit to withstand the ordinary risks of importation, no allowance is to be made; the law, in authorizing abatement of duties for damage, having reference to the unforseen contingency of damage during the voyage of importation.

Proof to be furnished.

395. The proof of damage required to be so lodged with the collector, will consist of the claim of the importer or his agent for the allowance, in writing, subscribed and sworn to by him, specifying by marks and

numbers, the particular articles or packages which are alleged to be damaged, the character of the goods, and the value at which he has entered them, respectively; and the official examination and appraisement must be confined to the articles and packages so specified, and proved to have received damage during the voyage, except in the case of the discovery of damage in the appraisers' department, as hereinafter prescribed.

The specification of articles, as above required, must in no case be dispensed with.

The forms of application, and oath of the importer or his agent, shall be as follows, viz:

FORM NO. 96.

Application for damage allowance.

To the Collector of Customs:

tion.

SIR An order to ascertain and estimate the damage Form of applica(here specify the merchandise and its entered value,) on

that I have personally inspected and examined the merchandise described in the foregoing application to the collector of the customs; that the same has sustained damage on the voyage of importation, and has not been landed ten days from the vessel in which the importation was made: So help me God.

Oath.

396. The oaths required of importers, or their agents, Qath to be adminon making preliminary claim and proof of damage, will or deputy.

be administered by collectors of the customs or their dep

uties.

Collector to issue order.

397. Upon the production of the proof before indicated, the collector shall issue an appraisement order, and cause the same to be conveyed by a clerk or messenger, without delay, to the appraisers of the port, who will forthwith. cause the merchandise to be examined in the order in which notice shall have been given by the importer of the readiness of such damaged merchandise to be examined. Book to be kept as 398. A book shall be kept in a convenient place in the of damaged goods office of the appraisers, to be used as a record of notices of the readiness of damaged goods for examination, as above described, and the person so notifying, shall make the proper entry therein.

record of readiness

399. The form of the appraisement order shall be as follows:

Form of appraisement order.

To the United States Appraisers:

You will estimate and ascertain the damage sustained

on the voyage of importation on

from

imported by

in

pursuance of the

in the annexed application, and report to this office the result of your examination.

Respectfully,

Collector.

Appraisement

of 400. At ports where there are no appraisers, the col

damage at ports

no appraisers.

where there are lector and naval officer, (if there be one,) and the collector alone if there be no naval officer, will examine and appraise damage.

General appraiser

may be required

examine, &c.

401. The collector is authorized in any case to require by a collector to the general appraiser (if there be one in the district,) to superintend and assist in the ascertaining of any damage on the voyage of importation, and who will certify the return in addition to that of the other examining officers. 402. All dry goods, fancy articles, hardware, cutlery, appraisers' stores tobacco, segars, whether in cases, boxes, or otherwise, and manufactured articles generally, contained in pack

Dry goods, &c.,

may be ordered to

at expense of importer.